HomeMy WebLinkAboutRes 031 - Assessment-Taxation GrantDeschutes County Board of Commissioners
1300 NW Wall St., Suite 200, Bend, OR 97701-1960
(541) 388-6570 - Fax (541) 385-3202 - www.deschutes.org
AGENDA REQUEST & STAFF REPORT
For Board Business Meeting of 4-27-11
Please see directions for completing this document on the next page.
DATE: 4-15-11
FROM: Scot Langton
Assessor 388-6513
TITLE OF AGENDA ITEM:
Consideration of Board Signature of Resolution No. 2011-031 for the FY11/12 Annual Assessment and
Taxation Grant.
PUBLIC HEARING ON THIS DATE? no
BACKGROUND AND POLICY IMPLICATIONS:
The Annual Assessment and Taxation Grant application to the Oregon Department of Revenue.
FISCAL IMPLICATIONS:
This grant represents approximately 18% - 20% of the budgeted cost for FY11/12 for Assessment and
Taxation. These grant monies are administered by the Oregon Department of Revenue and are
comprised of recording fees and deliquent interest collected by counties statewide.
RECOMMENDATION & ACTION REQUESTED:
Board approval and signature of Resolution No. 2011-031.
ATTENDANCE: Scot Langton.
DISTRIBUTION OF DOCUMENTS:
Fax or e-mail to -
CAFFA Grant Coordinator
ATS Section/Property Tax
Oregon Department of Revenue
Fax # (503)945-8737
Copy to -
Scot Langton
LEGAL COUNSEL
For Recording Stamp Only
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Approving a Grant Application with
the Oregon Department of Revenue * RESOLUTION NO. 2011-031
*
WHEREAS, Deschutes County is applying to the Department of Revenue in order to participate in the
Assessment and Taxation Grant; and
WHEREAS, this state grant provide funding for counties to help them come into compliance or remain
in compliance with ORS 308-232, 308.234, Chapters 309, 310, 311, 312, and other laws requiring equity and
uniformity in the system of property taxation; and
WHEREAS, Deschutes County has undertaken a self-assessment of its compliance with the laws and
rules that govern the Oregon property tax system. County is generally in compliance with ORS 308.232,
308.234, Chapters 308, 310, 311, 312, and other laws requiring equity and uniformity in the system of property
taxation , now, therefore,
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES
COUNTY, OREGON, as follows:
Section 1. County agrees to appropriate the budgeted dollars based on 100 percent of the expenditures
certified in the grant application in the amount of $4,540,176 the total expenditure amount for consideration in
the grant. If 100 percent is not appropriated, no grant shall be made to the county for the quarter in which the
county is out of compliance.
Section 2. County designates Scot Langton, County Assessor, phone number (541)388-6513, email
address scotl@co.deschutes.or.us , as the county contact person for this grant application
DATED this day of , 2011.
ATTEST:
Recording Secretary
PAGE 1 OF 1 — RESOLUTION NO. 2011-031
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
TAMMY BANEY, Chair
TONY DEBONE, Vice Chair
ALAN UNGER, Commissioner
c
OREGON
DEPARTMENT
�I OF REVENUE
county Deschutes
Form 1
Grant Application Staffing
A. Assessment Administration
Assessor, Deputy, etc.
Assmt. Support Staff, Deed Clerks, & Data Entry Staff
Total Assessment Administration
B. Valuation -Appraisal Staff
Chief Appraisers/Appraiser Supervisor
Lead Appraisers
Residential Appraisers
Commercial/Industrial Appraisers
Farm/Forest/Rural Appraisers
Manufactured Structure/Floating Structure Appraisers
Personal Property Appraisers
Personal Property Clerks
Sales Data Analyst
Data Gatherers & Appraisal Techs
Total Valuation -Appraisal Staff
C. Clerk/BOPTA Staff
D. Tax Collection & Distribution Administration
Administration, Deputy, etc.
Support & Collection Staff
Tax Distribution
Foreclosure & Garnishment
Total Tax Collection & Distribution Staff
E. Cartography & GIS Administration
Cartographic/GIS Supervisor
Lead Cartographer
Cartographers
GIS Specialist
Total Cartographic & GIS Staff
F. A&T Data Processing Staff
G. Total A&T Staffing (the sum of A -F above)
COLUMN 1
Approved FTE
Current Year
(2010-11)
2.00
8.50
10.50
1.00
0.00
5.70
2.00
0.50
0.80
1.75
0.00
1.0,r,
2.50
15.25
0.52
3.70
1.70
0.20
0.20
5.80
1.00
0.00
3.90
0.00
4.90
3.75
COLUMN 2
Budgeted FTE
Coming Year
(2011-12)
2.00
8.25
10.25
1.00
0.00
6.20
2.00
0.50
0.80
1.75
0.00
1.00
2.50
15.75
0.52
3.70
1.70
0.20
0.20
5,80
1.00
0.00
4.00
0.00
5.00
3.75
40.72 41.07
2011-12
COLUMN 3
Change
(Column 2
Tess Column 1)
0.00
0.00
0.00
0.50
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.50
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
010
0.00
0.10
0.00
0.35
COREGON
DEPARTMENT
11111r411W OF REVENUE
Form 2 2011-12
Explanation of Staffing Issues
County Deschutes
In this section, explain any difference between approved staffing for the current year and staffing fbr
the budgeted year. Explain why any funded positions were unfilled for the current year. Use this form
to describe the intended use of nonpermanent workers (temporary help, project temporaries, and
contractors) by A&T function, along with their cost. Note any special or unique aspects regarding who
accomplishes the work and how they accomplish it related to Forms 4, 5, and 6. For example, if you
use staff to perform personal property functions, other than reported on Form 1, Section F3, note that
here and include the FTE.
1.0 Appraiser FTE will be restored to the Assessor's FY11/12 budget. This position
is expected to be added in January 2012 and is reflected in this grant application as
an increase of 0.5 FTE at a budgeted expense representing half the full yearly costs
since this position will be vacant the first half of the fiscal year. This additional
appraisal position will be primarily assigned to appraisal maintenance activities. The
Assessment Technician FTE was reduced by 0.25 FTE to reflect one staff position
wanting to reduce their hours to so they could take college classes.
The Tax Office budgeted $10,000 in extra help for assistance during peak seasons
for tax collections activities.
The Assessor's Office budgeted $35,000 in extra help which is used to assist in
special projects through the use of contract employees, outside appraisal work, and
retired staff. Some projects include contracting retired staff to review and insure the
accuracy of the tax calculation process; contracting temporary help to assist in
appraisal projects; and contracting private independent appraisers to provide
appraisal expert witness services for appeals.
O R E O N
DEPARTMENT
--.741111rOF REVENUE
Form 3 2011-12
General Comments
County Deschutes
Use this form to describe any issue in your budget that needs further clarification. Examples would
be significant changes on Form 7, purchase of a new data processing system, salary increases, new
car purchases, personal services costs for mapping, etc. You may also use this form to document any
miscellaneous comments.
N/A
OREGON
DEPARTMENT
-""4IOF REVENUE
County Deschutes
Activities
Form 4 2011-12
Valuation -Appraisal Resources
1. Real Property Exceptions, Special
Assessments, and Exemptions
New Construction
Zone Changes
Subdivisions, Segregations, Consolidations
Omitted Properties
Special Assessment Qualification and Disqualification
Exemptions
Subtotal
2. Appeals and Assessor Review
Assessor Review and Stipulations
BO PTA
Department of Revenue
Magistrate Division -Tax Court
Regular Division -Tax Court
Subtotal
3. Real Property Valuation
Physical Reappraisal
Recalculation only -no appraisal review
Subtotal
Number of Accounts Number of FTE
by Activity by Activity
Actual Estimated Actual Estimated
2010-11 2011-12
2010-11 2011-12
4986 2900 3,00 3.00
29 30 0.01 0.01
417 425 0.25 0.25
15 15 0.01 0.01
245 250 0.40 0.40
385 375 0.20 0.20
6,077 3,995 3.87 3.87
355 400 0.25 0.25
2632 3000 4.00 4.00
324 100 0.01 0.01
97 100 1.00 1.00
60 10 0.05 0.05
3,468 3,610 5.31 5.31
1300 6500 1.12 1.37
17758 20000 1.50 1.75
19,058 26,500 2.62 3.12
4. Business Personal Property (returns mailed) 6704 6939 75 75
5. Ratio 1.30 1.30
6. Continuing Education 0.40 0.40
7. Other Valuation -Appraisal Activity 0.00 0:00
15.25 15.75
8. Total Valuation -Appraisal Staff (FTE)
COREGON
DEPARTMENT
�- OF REVENUE
County Deschutes
Form 5
Tax Collection/Distribution
Work Activity
1. Number of accounts requiring roll corrections
Business Personal Property
Personal Property Manufactured Structures
Real Property
2. Number of accounts requiring a refund
Business Personal Property
Personal Property Manufactured Structures
Real Property
3. Number of delinquent tax notices sent
Business Personal Property
Personal Property Manufactured Structures
Real Property
4. Number of foreclosure accounts processed
Real Property only
5. Number of accounts issued redemption notices
Real Property only
6. Number of warrants
7. Number of garnishments
8. Number of seizures
9. Number of bankruptcies
10. Number of accounts with an address change processed
2011-12
Number of Accounts
by Activity
Actual Estimated
2010-11 2011-12
41 50
23 30
599 600
18 20
5 10
1251 1200
377 400
459 500
8641 9000
74 75
29 30
315 300
10 10
0 0
598 600
5740 5000
11. How many second trimester statements do you mail? 21000
12.How many third trimester statements do you mail? 13000
13. Does the county contract for lock box service? Yes ❑No
14.Does the county use in-house remittance processing? EI Yes ❑No
15.If tax collector is combined with another county function, please describe that function.
The Tax Department is part of the Finance Department
O R EO N
DEPARTMMENT
�IOF REVENUE
County Deschutes
Form 6
Assessment and Administrative
Support and Cartography
Work Activity
2011-12
Assessment and Administrative Support
Work Activity
1. Number of Deeds Worked
Numbers by Activity
Actual Estimated
2010-11 2011-12
12712 13000
Cartography Work Activity
1. Number of new tax Tots
2. Number of lot line adjustments
3. Number of consolidations
4. Number of new maps
5. Number of tax code boundary changes
Numbers by Activity
Actual Estimated
2010-11 2011-12
342 348
357 365
45 47
30 34
5 6
u. LL
Summary of Expenses
County Deschutes
C. D. E. F.
1 Tax Collection A&T Data
BOPTA & Distribution Cartography* Processing TOTALS
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$1,038,870
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$262,541 $4,321,025
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1. Personal Services
2. Materials & Services
3. Transportation
4. Total Current Operating Expenses
(Total Direct Expenses)
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Deschutes County FY11-12
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Personal Property Analyst - 0.75 FTE
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Property Appraiser II - 1.00 FTE
Property Appraiser II - 1.00 FTE
Property Appraiser II - 1.00 FTE
Property Appraiser 11 - 1.00 FTE
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Property Appraiser II - 1.00 FTE
Sales Analyst - 1.00 FTE
Manufactured Structures
Assessment Tech III - 1.00 FTE
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Assessment Tech II - 1.00 FTE
Assessment Manager
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Assessment Tech III - 1.00 FTE
Assessment Tech II - 1.00 FTE
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Assessment Tech 11 -
Assessment
Assessment Tech II -
Assessment Tech II - 0.50 FTE
Customer Service Clerk II - 1.00 FTE
Customer Service Clerk II - 1.00 FTE
f Cartographer
0
GIS Analyst - 1.00 FTE
GIS Analyst - 1.00 FTE
GIS Analyst - 1.00 FTE
GIS Analyst - 0.30 FTE
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Assessment Tech II - 1.00 FTE
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GIS Analyst - 0.70 FTE
Customer Service
Clerk II
Deschutes County Tax Office Organization Chart
Customer Service
Clerk II
Marty Wynne,
Finance Director,
Treasurer and Tax
Collector
11.
Deputy Tax Collector
Property Tax Analyst
Personal Property
Collections
P.T Customer
Service Clerk II